Notice2023-24574
Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Historic Preservation Certification Application
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 7, 2023
Issuing agencies
Interior DepartmentNational Park Service
Abstract
In accordance with the Paperwork Reduction Act of 1995 we, the National Park Service are proposing to renew an information collection.
Full Text
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<title>Federal Register, Volume 88 Issue 214 (Tuesday, November 7, 2023)</title>
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[Federal Register Volume 88, Number 214 (Tuesday, November 7, 2023)]
[Notices]
[Pages 76850-76851]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-24574]
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DEPARTMENT OF THE INTERIOR
National Park Service
[NPS-WASO-CR-HPS-NPS0036623; PPWOCRADP1, PRN00HP12.CS0000, XXXP104214;
OMB Control Number 1024-0009]
Agency Information Collection Activities; Submission to the
Office of Management and Budget for Review and Approval; Historic
Preservation Certification Application
AGENCY: National Park Service, Interior.
ACTION: Notice of Information Collection; request for comment.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995 we, the
National Park Service are proposing to renew an information collection.
DATES: Interested persons are invited to submit comments on or before
December 7, 2023.
ADDRESSES: Written comments and suggestions on the information
collection requirements should be submitted by the date specified above
in DATES to <a href="https://www.reginfo.gov/public/do/PRAMain">https://www.reginfo.gov/public/do/PRAMain</a>. Find this
particular information collection by selecting ``Currently under
Review--Open for Public Comments'' or by using the search function.
Please provide a copy of your comments to the NPS Information
Collection Clearance Officer (ADIR-ICCO), 13461 Sunrise Valley Drive,
Mail Stop 244 Reston, VA 20192, VA 20191 (mail); or
<a href="/cdn-cgi/l/email-protection#b2c2dad3d6c0d7d3edc2dddcd6c1f2dcc2c19cd5ddc4"><span class="__cf_email__" data-cfemail="2f5f474e4b5d4a4e705f40414b5c6f415f5c01484059">[email protected]</span></a> (email). Please reference OMB Control Number
1024-0009 in the subject line of your comments.
FOR FURTHER INFORMATION CONTACT: To request additional information
about this ICR, contact Brian Goeken, Chief, Technical Preservation
Services, 1849 C St. NW Room 2255, Washington, DC 20240, or at
<a href="/cdn-cgi/l/email-protection#294b5b404847764e464c424c476947595a074e465f"><span class="__cf_email__" data-cfemail="85e7f7ece4ebdae2eae0eee0ebc5ebf5f6abe2eaf3">[email protected]</span></a> (email), or 202-354-2033 (telephone). Please
reference OMB Control Number 1024-0009 in the subject line of your
comments. Individuals in the United States who are deaf, deafblind,
hard of hearing, or have a speech disability may dial 711 (TTY, TDD, or
TeleBraille) to access telecommunications relay services. Individuals
outside the United States should use the relay services offered within
their country to make international calls to the point of contact in
the United States. You may also view the ICR at <a href="http://www.reginfo.gov/public/do/PRAMain">http://www.reginfo.gov/public/do/PRAMain</a>.
SUPPLEMENTARY INFORMATION: In accordance with the Paperwork Reduction
Act of 1995 (PRA, 44 U.S.C. 3501 et seq.) and 5 CFR 1320.8(d)(1), we
provide the general public and other Federal agencies with an
opportunity to comment on new, proposed, revised, and continuing
collections of information. This helps us assess the impact of our
information collection requirements and minimize the public's reporting
burden. It also helps the public understand our information collection
requirements and provide the requested data in the desired format.
A Federal Register notice with a 60-day public comment period
soliciting comments on this collection of information was published on
October 28, 2022 (87 FR 65242). No comments were received.
As part of our continuing effort to reduce paperwork and respondent
burdens, we are again soliciting comments from the public and other
Federal agencies on the proposed ICR that is described below. We are
especially interested in public comment addressing the following:
(1) Whether or not the collection of information is necessary for
the proper performance of the functions of the agency, including
whether or not the information will have practical utility.
(2) The accuracy of our estimate of the burden for this collection
of information, including the validity of the methodology and
assumptions used.
(3) Ways to enhance the quality, utility, and clarity of the
information to be collected.
(4) How might the agency minimize the burden of the collection of
information on those who are to respond, including through the use of
appropriate automated, electronic, mechanical, or other technological
collection techniques or other forms of information technology, e.g.,
permitting electronic submission of response.
Comments that you submit in response to this notice are a matter of
public record. Before including your address, phone number, email
address, or other personal identifying information in your comment, you
should be aware that your entire comment--including your personal
identifying information--may be made publicly available at any time.
While you can ask us in your comment to withhold your personal
identifying information from public review, we cannot guarantee that we
will be able to do so.
Abstract: The Federal Historic Preservation Tax Incentives Program
encourages private-sector investment in the rehabilitation and re-use
of historic buildings. Through this program, underutilized or vacant
buildings throughout the country of every period, size, style, and type
have been rehabilitated and reused in a manner that maintains their
historic character. To be eligible for tax incentives for historic
buildings, a building must be listed individually on the National
Register of Historic Places (NRHP); or located in a registered historic
district and certified by the NPS as contributing to the historic
significance of that district. A registered historic district is any
district listed on the NRHP; or a state or local district if the
district and the enabling statute have also been certified by the NPS.
The NRHP is the official list of the Nation's historic places worthy of
preservation.
[[Page 76851]]
Section 47 of the Internal Revenue Code requires that the Secretary
of the Interior certify to the Secretary of the Treasury upon
application by owners of historic properties for Federal tax benefits:
(a) the historic significance of the property and (b) that the
rehabilitation work is consistent with its historic character. The NPS
administers the program with the Internal Revenue Service in
partnership with the State Historic Preservation Offices (SHPOs). The
NPS uses the information collected in the Historic Preservation
Certification Application (Forms 10-168, 10-168a, 10-168b, and 10-168c)
to evaluate the condition and historic significance of buildings
undergoing rehabilitation and to evaluate whether or not the
rehabilitation work meets the Secretary of the Interior's Standards for
Rehabilitation.
Regulations codified in 36 CFR part 67 contain a requirement for
completion of an application form. The NPS uses the information
collected on the application form to allow the authorized officer to
determine if the project is qualified to obtain historic preservation
certifications from the Secretary of the Interior. These certifications
are necessary for an applicant to receive substantial federal tax
incentives authorized by Section 47 of the Internal Revenue Code. These
incentives include a 20% federal income tax credit for the
rehabilitation of income-producing historic buildings and an income tax
deduction for the charitable donation of easements on historic
properties. The Internal Revenue Code also provides a 10% federal
income tax credit for the rehabilitation of non-historic,
nonresidential buildings built before 1936. An owner of a non-historic
building in a historic district must also use the application to obtain
a certification from the Secretary of the Interior that his or her
building does not contribute to the significance of the historic
district before claiming this lesser tax credit for rehabilitation. The
10% credit was repealed as part of the 2017 tax reform legislation but
remains in effect under certain transition rules.
SHPOs are the first point of contact for property owners wishing to
use the rehabilitation tax credits. They help applicants determine if a
historic building is eligible for Federal or State historic
preservation tax incentives, provide guidance on an application before
or after the project begins, and provide advice on appropriate
preservation work. SHPOs use Forms 10-168d and 10-168e to make
recommendations to NPS. In accordance with 36 CFR 67, we also collect
information for: (1) certifications of state and local statutes (Sec.
67.8), (2) certifications of state or local historic districts (Sec.
67.9), and (3) appeals (Sec. 67.10).
Title of Collection: Historic Preservation Certification
Application.
OMB Control Number: 1024-0009.
Form Number: NPS Forms 10-168, 10-168a, 10-168b, 10-168c, 10-168d,
10-168e.
Type of Review: Extension of a currently approved collection.
Respondents/Affected Public: Individuals, organizations, companies
and businesses, and State or tribal governments.
Total Estimated Number of Annual Respondents: 12,208.
Total Estimated Number of Annual Responses: 12,208.
Estimated Completion Time per Response: Varies from 2.5 hours to 40
hours.
Total Estimated Number of Annual Burden Hours: 150,045.
Respondent's Obligation: Required to obtain or retain a benefit.
Frequency of Collection: On occasion.
Total Estimated Annual Nonhour Burden Cost: $4,440,135 based
primarily on application fees and other costs.
An agency may not conduct or sponsor and a person is not required
to respond to a collection of information unless it displays a
currently valid OMB control number.
The authority for this action is the Paperwork Reduction Act of
1995 (44 U.S.C. 3501 et seq.).
Phadrea Ponds,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2023-24574 Filed 11-6-23; 8:45 am]
BILLING CODE 4312-52-P
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</html>Indexed from Federal Register on November 7, 2023.
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